What changed in this filing

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Item 4. Controls and Procedures

2015-11-12 compared with 2015-08-13 · 34 added, 34 removed, 21 unchanged (76% of the section changed)

2 unchanged sentences

Disclosure Controls and Procedures

We maintain “disclosure controls and

procedures,” as the Securities and Exchange Commission (“SEC”) defines such term.

We maintain “disclosure controls and

procedures,”

as the Securities and Exchange Commission (“SEC”) defines such term.

We have designed these controls

and procedures to reasonably assure that information required to be disclosed in our reports filed under the Exchange Act, such

as this Form 10-Q, is recorded, processed, summarized, and reported within the periods specified in the SEC’s rules and forms.

We have also designed our disclosure controls to provide reasonable assurance that such information is accumulated and communicated

to the Chief Executive Officer and Vice President/Controller, as appropriate, to allow them to make timely decisions regarding

our required disclosures.

as this Form 10-Q, is recorded, processed, summarized, and reported within the periods specified in the SEC’s rules and

We have also designed our disclosure controls to provide reasonable assurance that such information is accumulated and

communicated to the Chief Executive Officer and Vice President/Controller, as appropriate, to allow them to make timely decisions

regarding our required disclosures.

Our management has evaluated the effectiveness

of our disclosure controls and procedures (as defined in Rule 13a-15(e) of the Securities Exchange Act of 1934) as of

June 30, 2015.

Based on this evaluation, the Chief Executive Officer and Vice President/Controller acting as principle financial

officer, concluded that our Company’s disclosure controls and procedures, including the accumulation and communication of

disclosures to the Company’s Chief Executive Officer and Vice President/Controller acting as principle financial officer,

as appropriate to allow timely decisions regarding required disclosure, were effective as of this date to provide reasonable assurance

that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed,

summarized and reported within the time periods specified by the SEC’s rules and forms.

Based on this evaluation, we

have concluded that there are no material weaknesses in our disclosure controls and procedures and they were effective .

Management’s Report on Internal Control Over Financial

of our disclosure controls and procedures (as defined in Rule 13a-15(e) of the Exchange Act) as of September 30, 2015.

Based on this evaluation, the Chief Executive Officer and Vice President/Controller acting as principal financial officer,

concluded that our Company’s disclosure controls and procedures, including the accumulation and communication of disclosures

to the Company’s Chief Executive Officer and Vice President/Controller acting as principal financial officer, as appropriate

to allow timely decisions regarding required disclosure, were effective as of this date to provide reasonable assurance that information

required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized

and reported within the time periods specified by the SEC’s rules and forms.

Based on this evaluation, we have concluded

that there are no material weaknesses in our disclosure controls and procedures and they were effective.

Management’s Report on Internal Control Over Financial

Our management is responsible for establishing

and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act).

control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting

and the preparation of financial statements for external purposes.

internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial

reporting and the preparation of financial statements for external purposes.

Because of its inherent limitations, internal

3 unchanged sentences

Our management, including our Chief Executive Officer

and Vice President/Controller, acting as principle financial officer, does not expect that our disclosure controls and procedures

and Vice President/Controller, acting as principal financial officer, does not expect that our disclosure controls and procedures

or our internal controls will prevent all error or fraud.

5 unchanged sentences

issues and instances of fraud, if any, have been detected.

Management believes that the financial statements included in this report

fairly present in all material respects our financial condition, results of operations and cash flows for the periods presented.

Our management, with the participation of the

Chief Executive Officer, as principal executive officer and Vice President/Controller, acting as principle financial officer, evaluated

the effectiveness of the Company’s internal control over financial reporting as of June 30, 2015.

In making this assessment,

our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”)

in Internal Control – Integrated Framework.

As a result of its review, management identified a material weakness in the internal

control over financial reporting as described in our annual report on Form 10-K for the year ended March 31, 2015.

Based on this

evaluation, our management concluded that, as of June 30, 2015, our internal control over financial reporting was not comprehensive.

Management acknowledges that as a smaller reporting entity, it is difficult to have adequate accounting staff to perform appropriate

additional reviews of the financial statements.

Management believes that the financial statements included in this

report fairly present in all material respects our financial condition, results of operations and cash flows for the periods presented.

Our management, with the participation of

the Chief Executive Officer, as principal executive officer and Vice President/Controller, acting as principal financial officer,

evaluated the effectiveness of the Company’s internal control over financial reporting as of September 30, 2015.

this assessment, our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission

(“COSO”) in Internal Control –

Integrated Framework.

As a result of its review, management identified a material

weakness in the internal control over financial reporting as described in our annual report on Form 10-K for the year ended March

Based on this evaluation, our management concluded that, as of September 30, 2015, our internal control over financial

reporting was not comprehensive.

Management acknowledges that as a smaller reporting entity, it is difficult to have adequate

accounting staff to perform appropriate additional reviews of the financial statements.

PART II - OTHER INFORMATION

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-Q

Item 4. Controls and Procedures